Download more than 72 examples of thesis, proposal and project topics about extraordinary accruals in editable WORD file format at undergraduate, graduate and doctoral levels for use and reference in research, articles, theses, student and academic projects.
Master's Thesis, Accounting, Abstract The main purpose of this research is to investigate the impact of growth opportunities on the sensitivity of stock returns to discretionary accruals in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange during the years 1387 to 1392, and the sample ...
Thesis for obtaining a master's degree in the field: accounting, profit abstract is one of the items that investors pay attention to, and it is considered the basis of many important economic decisions. Interest has two components: cash and accrual, on the other hand, accrual items have two normal and abnormal parts. Some evidences show the fact that investors face many problems ...
Dissertation for Master's Degree (M.A.) Field: Accounting Abstract In this research, the risk and returns (systematic and extraordinary) of stocks on the tenure of the board of directors of companies are discussed. One of the elements of the corporate governance structure is the board of directors. Shareholders use the two components of risk and return to evaluate the ...
Dissertation for receiving master's degree in accounting, accounting orientation, the abstract of profit information content, has been widely tested in accounting and financial texts. Since in most cases, including financial reporting and evaluation models, profit plays a fundamental role, it is very important to determine the financial items and variables related to accounting ...
Dissertation for Master's Degree in Accounting Abstract: Obtaining returns in excess of the market return by considering other conditions such as risk is one of the most important issues discussed in financial planning and decision-making. In fact, maximizing the profits and returns of shareholders by managing resources and expenses and implementing correct policies is one of ...
Thesis for obtaining a master's degree in the field: business management-financial orientation. Abstract: The purpose of this research is to investigate the role of accruals in evaluating and forecasting cash flows of companies. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 103 companies ...
Thesis of master's degree in seafaring, sea transport orientation (case study of Bandar Shahid Rajaei container terminal), February 2019, abstract in this research, the future scenarios of Bandar Shahid container traffic
Master's Thesis in Philosophy of Education and Training May 2014 Abstract: The purpose of this research is to investigate the importance and position of Challenging and neglected Spiritual education And then
Thesis for obtaining a master's degree (M.A., business management, international orientation, academic year 92-91, abstract, increasing competition, especially in the service sector, paying more attention to customer retention.
Thesis of Master's Degree in Business Management (Financial Management) October 2013 Chapter 1 General Research 1-1) Introduction Income tax expense is one of the most important expenses of companies.
Dissertation for obtaining a master's degree (A..M) orientation: Human Resources Winter 2019 Abstract With the advancement of technology and the complexity of organizational activities, it can be boldly claimed that the working life of
Dissertation for master's degree in accounting, accounting major. Abstract: The present research was conducted in order to provide evidence regarding the effect of ""privatization"" on the quality of profit of companies admitted to the Tehran Stock Exchange. The spatial domain of this research is Tehran Stock Exchange and its temporal domain is 1382 to 1392. In order to test the ...
Master's thesis in accounting, the present research was done to provide evidence to clarify the relationship between the quality of profit and the liquidity of stocks, as well as to evaluate the impact of the quality of profit on the liquidity of stocks. In this research, 96 companies admitted to the Tehran Stock Exchange in the 5-year period of 1387-1392 (with one year in ...
Abstract: The aim of this research is to investigate the relationship between the sensitivity of asymmetric cash flow and cash retention in companies, with an emphasis on financial constraints. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 112 companies admitted to the Tehran Stock ...
Dissertation for receiving a master's degree, specialization: accounting, abstract of the theory of dividend irrelevance predicts that in efficient capital markets, dividend policy should not have an impact on investment decisions. While in the inefficient markets, the restrictions on the supply of foreign funds that come from asymmetric information can force companies to ...
Dissertation for Master's degree (M.Sc) Major: Accounting Abstract The main purpose of this research is to examine the relationship between stock liquidity and real profit management of companies listed on the Tehran Stock Exchange. The statistical population of the present research is the companies admitted to the Tehran Stock Exchange during the years 1382 to 1391, and the ...
Dissertation for Master's Degree in Accounting Abstract The purpose of this research is to re-explain the relationship between dividends and re-presentation of financial statements as a measure of profit quality. Specifically, this research focuses on conditions that can classify management's motivation in using accruals into two fraudulent and non-fraudulent groups. In this ...
Dissertation to receive master's degree in accounting. Abstract In the conditions of the realism of the presented financial statements, the profit based on the accrual accounting system should be able to reflect valuable information about the current situation and future prospects of the company to the market. In this case, the profit may reflect the personal interests of the ...
Dissertation for Master's degree (M.A.) orientation: industrial and organizational predicting anti-productive behaviors based on five major personality factors and organizational citizenship behaviors in employees of Khomeinishahr Islamic Azad University Abstract The purpose of this research was to predict counterproductive behaviors based on five major personality factors and ...
Dissertation for Master's Degree in Educational Management Abstract: The purpose of this research was to investigate the relationship between spiritual intelligence and work motivation of teachers in secondary public schools of Kamiyaran city. The research method is descriptive and correlational. The statistical population includes all teachers in the number of 203 people, and ...
Dissertation for M.A. degree in Accounting Abstract One of the times when management's motivations are triggered for profit management is the initial public offering. Any public offering of securities that is offered to the public and investors for the first time is called an initial public offering (IPO). One of the ways to reduce profit management is to improve audit quality. ...
Dissertation for Master's Degree (M.A) in Accounting Abstract: Investigating the impact of profit management on the auditor's opinion in companies listed on the Tehran Stock Exchange Abstract: Auditing is the process of ensuring the reliability and relevance of financial statement information. The existence of conflict of interests between shareholders and managers gives special ...
Dissertation for receiving a master's degree in the field: accounting. Abstract One of the existing mechanisms in order to reduce the agency problem and reduce the information asymmetry between shareholders and managers in the capital markets is the corporate governance system. The role of institutional shareholders in corporate governance and their presence in companies has ...
Dissertation for Master's Degree in General Psychology Abstract: This research was conducted with the aim of determining the relationship between religious attitude, psychological well-being and job burnout among male secondary school teachers in Shahrekord city. The research method was correlation type and the statistical population was all male secondary school teachers in ...
Dissertation for Master's Degree in Accounting Abstract Accepted principles of accounting have a lot of flexibility in some methods, which potentially makes managers make accounting estimates based on their personal judgments. This flexibility may affect the reliability of accrual items and consequently the stability of these items in successive periods. The main goal of the ...
Dissertation for receiving a master's degree, specialization: Accounting, Abstract: The recent scandal in Enron and Worldcom and other American companies caused public sentiments to be aroused. Therefore, the general public believes that the profit management applied by company managers tends to opportunistic profit management, so that their personal interests are maximized. The ...
Dissertation for obtaining a master's degree in public administration-transformation. Abstract: Extensive changes and globalization in today's world require a different and new leadership style that realizes the goals of the organization with the optimal use of material and human resources and assets and is able to develop capacities and use them. Leaders who by creating new ...
Master's Thesis in Accounting. Abstract This thesis studies a situation where the balance sheet's inflation limits the use of discretionary accruals in order to manage incremental profits. The inflated balance sheet appears due to the use of optional accrual items in the past periods and the accumulation of these items in the net operating assets of the companies. In such a ...
Dissertation for Master's Degree in Accounting Major: Accounting Abstract: Profit smoothing is defined as the effort applied by management to reduce abnormal changes in profit in terms of accounting principles. In this research, the relationship between profit smoothing and information asymmetry in the life cycle of business units has been investigated and measured. In order to ...
Dissertation to receive a master's degree in accounting, accounting major. Abstract: The strong position of a production gives the company a lot of staying power. Pricing power gives these companies more profit and allows them to maintain their superior position. High security of these companies against lack of cash, their ability to face unfavorable economic situation
Master's Thesis in Accounting Abstract Knowing the cost behavior in response to changes in production and sales levels is very important for company management. In the common and traditional model of cost behavior, variable costs change in proportion to changes in the level of activity, meaning that the amount of change in costs depends only on the amount of change in the level ...
Dissertation for obtaining a master's degree, field: accounting, major: accounting, profit information is the basic basis for investors to make decisions. In recent years, due to a series of significant frauds in accounting, the issue of earnings management has attracted the attention of many academics and practitioners. However, the focus of most studies has been limited to how ...
Dissertation for Master's Degree in Sociology The emergence of new technologies in every society is accompanied by doubts, confusions, and calmness, and the same applies to the emergence of satellite televisions. It is a question that requires the attention of many thinkers. And the government of the world has been attracted by the fact that the contents of the satellite ...
Dissertation for Master's Degree (M.A) Major: Sports Management Dissertation Abstract (including summary, objectives, implementation methods and obtained results): The purpose of this research is to investigate the meaningful causal relationship between competence and leadership self-efficacy in female volleyball sports coaches in Tehran province. The research method is ...
Dissertation for Ph.D. Abstract Statement of the Problem The purpose of this research was to design a generic model of strategic partnership in the banking and insurance industry based on the process of value creation and allocation. The main issue in conducting this research is the ever-increasing intensification in the competitive environment and the application of ...
Master's Thesis in Accounting. Abstract: The purpose of the research is to investigate whether the quality of auditing in the current period has an effect on the possibility of re-presenting the financial statements in the future period. For this purpose, the relationship between the factors affecting audit quality in the current period and the possibility of re-presenting the ...
Thesis for obtaining the master's degree ""M.A"" field: business management, domestic business orientation. Abstract Turning to regionalism and economic integrations is one of the solutions that developing economies adopt to deal with the phenomenon of globalization. The country of the Islamic Republic of Iran cannot accept or reject the conditions of globalization all at once. ...
Dissertation for the Master's degree ""M.A"" Field: Geography and Urban Planning Abstract: Today, with the expansion of cities and the growth of urbanization, as well as the increase in problems and dilemmas caused by this process and the importance of finding integrated management and balanced, comprehensive and sustainable development of the city, the discussion of improving ...
Master's Thesis (Training and Human Resources Improvement) Abstract: In today's era, the importance of citizens is understood as one of the most important resources of the organization, and their behavior is also considered very important. This is why many researchers have analyzed citizenship behavior, and on the other hand, the work environment is one of the factors that play ...
Dissertation for Master's degree (M.A.) Major: ""Finance"" Thesis abstract (including summary, goals, implementation methods and results obtained): In determining the value of the company, shareholders and investors should pay attention to the quality of the profit in addition to the quantity. The quality of the profit means being close to cash and its sustainability. In other ...
Dissertation for Master's degree (M.A) accounting field Abstract of thesis (including summary, objectives, implementation methods and obtained results): Net profit is expected to show the result of the performance of an economic unit for a financial period. However, due to having different motivations, management manages profit (increasing or decreasing) and there is a ...
Dissertation for Master's Degree in Social Sciences (M.A.) Research Orientation Abstract The main purpose of this research was to investigate the relationship between social responsibility and organizational commitment in the employees of Agricultural Bank of Ardabil province. The statistical population of this research consists of all the employees of the Agricultural Bank of ...
Master's Thesis (M.A.) Business Management (Transformation Management) Abstract: Information technology has long been one of the most fundamental factors of transformation in human life. The function of any technology in societies depends entirely on its culture. Organizational culture causes common understanding and agreement on organizational procedures, and at the same time, ...
Master's Degree in Tourism Management, Tourism Planning and Development, Dissertation Title: Comparative Study of Religious Tourism in Iran's Metropolises, Case Study (Qom, Shiraz, and Mashhad) Dissertation Abstract: Since comparative studies have had a special place in scientific studies since the past until now, and such studies examine and put together at least two phenomena ...
Dissertation for Master's Degree (M.A.) Major: Sports Physiology Abstract of Dissertation (including summary, objectives, implementation methods and results obtained): The purpose of this research was to study the effect of the combination of resistance exercise and water thistle extract on liver enzymes in healthy male rats, and according to the objectives and nature of the ...
Master's thesis in the field of physical education and sports science, sports pathology, abstract background: in plyometric exercises, movements simulated with the main skills of the desired sport are used with the aim of increasing the player's power. The aim of this study was to evaluate the effect of 8 weeks of plyometric training with and without short hurdles on jump height ...
Master's Thesis in Computer Engineering Major: Software Abstract: Cloud processing and cloud environment and cloud databases are the place to store information on the web and the best solution should be used to increase their security. Our problem here is the classification of confidential and top-secret data and then their encryption for storage in the cloud. For this, speed ...
""Dissertation for obtaining a master's degree ""M.A"" in the field of: Business Management, Marketing, Abstract: The present research has investigated the effect of administrative automation on improving the decision-making of managers of Kermanshah Governorate and Headquarters. In terms of the purpose of this research, it is of an applied type and in this research, a survey ...
Dissertation for Master's Degree in International Orientation Chapter 1: Research Overview 1) Introduction: The reason for the existence of any organization is to achieve a specific and specific goal. There is no such thing as an organization without a goal. Such a thing is not possible.
Dissertation for receiving a master's degree in the field: Persian language and literature. Abstract: Music is a combination of sounds in a pleasant way. The history of Iranian music is tied to the emergence of the Aryan race, the pleasant and melodious words gradually took the form of poems and songs and led to the creation of songs and music. Music and literature as two ...
Dissertation for Master's degree (M.A.) major: Persian language and literature, examining epic elements in Khorasani style poems. Abstract An epic is a fictional history of a nation that is mixed with heroics and extraordinary events and is full of unnatural events. The fourth and fifth centuries are the peak of epic thinking in the field of Persian language and literature. One ...
To receive the master's degree in public administration ""M.A"" specialization: organizations and methods. Abstract The purpose of this research was to investigate the relationship between job burnout aptitude, job enthusiasm and the desire to stay in the executive bodies of Rafsanjan city. The descriptive research method was correlation type. The statistical population of this ...
Dissertation for obtaining a master's degree in the field of public administration, orientation: transformation and improvement in the organization. Abstract: The purpose of this research was to determine the factors affecting the satisfaction of telecommuting among the employees of the National Library and Records Organization of Iran. The statistical community consists of all ...
Master's Thesis in Media Management Abstract In this research, we have tried to investigate the relationship between leadership style and organizational atmosphere with employee motivation in the Islamic Republic of Iran Broadcasting Organization, and 384 people were selected as a sample through systematic sampling. After examining the demographic information of the sample ...
Electrical-Electronics Engineering Master's Thesis Abstract In this thesis, we have used graphene nano-ribbons as an active layer of a solar cell for the first time. To simulate this cell, the non-equilibrium Green's function method was used in the mode space, and the effect of electron-photon interactions was calculated by means of Born's self-consistent approximation. To ...
Dissertation for obtaining a master's degree in the field: Persian language and literature Abstract The history of story writing in Iran has a long history. An art that is very valuable and great and has a significant and deep social impact. Fictional literature refers to works of narrative prose that have an imaginative nature and are often referred to as short stories, ...
The first chapter of research overview 1- Introduction The growth and development of joint-stock companies over time led to the emergence and increase of a class of capital owners who did not directly participate in the management of the companies and guided and monitored the company's affairs through the selection of the board of directors. This new development created a new ...
Dissertation for receiving the master's degree ""MSc"" specialization: applied chemistry Farsi abstract of the thesis or dissertation (including: summary of objectives, implementation methods and results obtained in maximum 10 lines): The possibility of manipulating matter at the nano level was first proposed in written form by Richard Feynman. During his conference called ...
Dissertation for Master's Degree in Persian Language and Literature Abstract Fiction is a prose narrative whose extraordinary events prevail over reality. A story is a part of human thought and imagination, which is narrated in a different way in every nation, and the literary type of story has a long history in our literature and forms a part of our literature. Among others, we ...
Dissertation for Master's degree (M.A.) Major: Sports Physiology Abstract of the thesis (including summary, objectives, implementation methods and results obtained): The purpose of this research was to study the effect of the combination of resistance training and water thistle extract on liver enzymes in healthy male rats, and according to the objectives and nature of the ...
Master's Thesis Department of Pathology and Corrective Movements Introduction If we consider the last century as the era of extraordinary progress, it is not an exaggeration. In this era, humanity has opened a new door to itself with inventions and initiatives. For sure, the development of human consciousness has started with the help of science and research. Today, physical ...
A master's thesis in the field of physical education and sports science, sports pathology, abstract background: in plyometric exercises, simulated movements with the main skills of the desired sport are used with the aim of increasing the player's power. The aim of this study was to evaluate the effect of 8 weeks of plyometric training with and without short hurdles on jump ...
Dissertation for receiving a master's degree major: Accounting Abstract: The main purpose of this research is to investigate the effect of audit quality on the relationship between free cash flow and profit management in companies listed on the Tehran Stock Exchange. In other words, in this research, an attempt has been made to answer the question whether the high quality of ...
Master's Thesis in Mechanical Engineering - Applied Design Abstract In recent years, most of the researches have been focused on compressive and combined loading in order to investigate the buckling of nanotube structures, and for this purpose, the work done on tensile loading is very limited. Since the results of compressive and tensile loading in carbon nanotubes are ...
Master's Thesis of Mechanical Engineering-Applied Design Abstract In many applications, graphene (monolayer or multilayer) is used in the polymer matrix as a composite. In this research, ideal graphene with a hexagonal bond shape between atoms, located in a polymer matrix, with different boundary conditions, including gripped and simple, under biaxial external compressive ...
Dissertation for obtaining a master's degree, specialization: accounting, abstract: based on agency theory, an organization is a set of contracts. The existence of a business unit is based on its concluded contracts. These contracts can be written or unwritten. One of the most important of these contracts is the contract or bonus plan between the major shareholders and company ...
Dissertation for receiving a Master's degree (M.Sc) major: food chemistry Summary Persian Iran is the main habitat of walnuts. Iranian walnut is an economically important species and has a lot of nutritional value. In this research, random walnut samples were collected from 100 walnut trees in two areas of Baghstan located in Tehran province and Erengeh located in Alborz ...
Master's thesis in the field of non-Abrahamic religions, the summary of the teachings of Hinduism in its ancient texts is clearly stated. Opahnishads are among the oldest texts of this religion, which are based on mystical and philosophical foundations. Therefore, the examination of the two important principles of this religion, i.e. Mercury and Atman, in these texts is due to ...
The master's thesis in the field of Abrahamic religions is a summary of Christianity, a religion that grew out of Judaism. Despite this, important developments occurred in the history of Christianity, which resulted in the removal of Sharia from the Christian society. On the other hand, the Christian community also needed religious orders and how to implement them, as well as ...
Business Management Thesis: Introduction: The world we live in is witnessing tremendous changes. The speed of these developments is increasing day by day, so that it cannot be compared with the distant past in any way. If we want to be ready to accompany and have the necessary power to keep pace with these developments, we must inevitably create and develop appropriate and ...
Thesis for receiving a master's degree in the field of mechanics, energy conversion, abstract: free or natural convection heat transfer is one of the most useful phenomena in industry and in the environment around humanity. Due to its wide application, this phenomenon has attracted the attention of many researchers and has prompted researchers to follow the flow of free movement ...